Revenue and Taxation Code § 19309

ARTICLE 1. Claim for Refund

Current as of September 28, 2026Rev. & Tax. Code, § 19309Official source ↗Ask about this

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Section 19306 shall apply to any claim filed, or credit or refund allowed or made, before the execution of an agreement pursuant to Section 19308.